GOVERNMENT ACCOUNTING MANUAL
(GAM)
For National Government Agencies
Volume II
Accounting Books, Registries, Records, Forms and Reports
Table of Contents
Appendix No.
1
Title
General Journal
Page No.
1
2
Cash Receipts Journal
3
3
Cash Disbursements Journal
5
4
Check Disbursements Journal
7
5
General Ledgers
9
6
Subsidiary Ledgers
11
7
Registry of Revenue and Other Receipts – Summary
13
Details
This journal shall be maintained in the Accounting
Division/Unit by fund cluster. Only transactions not recorded in
the Special Journals shall be recorded in this journal.
This special journal is used to record the RCD/CRReg
submitted by the collecting officer/s to the Accounting
Division/Unit. It shall be maintained in the Accounting
Division/Unit by fund cluster.
This special journal is used by the Accounting Division/Unit to
record the disbursements made by the Disbursing Officer. It
shall be maintained by fund cluster.
This special journal is used to record the disbursements through
checks made by the Disbursing Officer in the Accounting
Division/Unit. It shall be maintained by fund cluster.
This ledger summarizes all transactions recorded in the GJ and
special journal (e.g. CRJ, CDJ, CkDJ, etc.) maintained in the
Accounting Division/Unit. The ledger sheet is arranged in the
same order or sequence of the accounts appearing in the RCA.
Postings to this ledger shall come directly from the General and
Special Journals.
This ledger shows detail for each control account in the GL
which is maintained per account and fund cluster by the
Accounting Division/Unit.
This Summary shall be kept by the Budget Division/Unit for
each fund cluster maintained by the entity.
Appendix No.
Title
Page No.
7-A
Registry of Revenue and Other Receipts – Regular Agency and
Foreign Assisted Projects Fund
15
Registry of Revenue and Other Receipts – Special Account
Locally Funded/Domestic Grants Fund and Special Account
Foreign Assisted/Foreign Grants Fund
17
Registry of Revenue and Other Receipts – Internally Generated
Funds (Off-Budgetary Funds – Retained Income Funds)/
Business Related Funds
19
Registry of Revenue and Other Receipts – Trust Receipts/InterAgency Transferred Funds
21
Registry of Appropriations and Allotments
23-24
9-A
Registry of Allotments, Obligations and Disbursements –
Personnel Services
26
9-B
Registry of Allotments, Obligations and Disbursements –
Maintenance and Other Operating Expenses
28
9-C
Registry of Allotments, Obligations and Disbursements –
Financial Expenses
30
9-D
Registry of Allotments, Obligations and Disbursements –
Capital Outlays
32
7-B
7-C
7-D
8
Details
This registry shall be maintained by the Budget Division/Unit
of the entity for the following fund clusters:
1. Regular Agency Fund
2. Foreign Assisted Projects Fund
This registry shall be maintained by the Budget Division/Unit
of the entity for the following fund clusters:
1. Special Account-Locally Funded/Domestic Grants
Fund
2. Special Account-Foreign Assisted/Foreign Grants
Fund
This registry shall be maintained by the Budget Division/Unit
of the entity for the following fund clusters:
1. Internally Generated Funds (Off-Budgetary –
Retained Income Funds)
2. Business Related Funds
This registry shall be maintained by the Budget Division/Unit
of the entity for the Trust Receipts/Inter-Agency Transferred
Funds.
This Registry shall be maintained by fund cluster by the Budget
Division/Unit of each government entity to ensure that
allotment releases are within the authorized appropriation.
Separate registry shall be maintained for prior year’s
appropriations.
This registry shall be maintained by the Budget Division/Unit
by Appropriations Act, fund cluster, by Major Final Output
(MFO) or Program/Activity/Project (PAP) for personnel
services.
This registry shall be maintained by the Budget Division/Unit
by Appropriations Act, fund cluster, by Major Final Output
(MFO) or Program/Activity/Project (PAP) for maintenance and
other operating expenses.
This registry shall be maintained by the Budget Division/Unit
by Appropriations Act, fund cluster, by Major Final Output
(MFO) or Program/Activity/Project (PAP) for financial
expenses.
This registry shall be maintained by the Budget Division/Unit
by Appropriations Act, fund cluster, by Major Final Output
Appendix No.
Title
Page No.
10-A
Registry of Budget, Utilization and Disbursements – Personnel
Services
34
10-B
Registry of Budget, Utilization and Disbursements –
Maintenance and Other Operating Expenses
36
10-C
10-D
Registry of Budget, Utilization and Disbursements –Financial
Expenses
Registry of Budget, Utilization and Disbursements –Capital
Outlays
38
40
11
Obligation Request and Status
42
12
Notice of Obligation Request and Status Adjustment
44
13
Report of Advice to Debit Account Issued
46
14
Budget Utilization Request and Status
48
15
16
Notice of Budget Utilization Request and Status Adjustment
50
Quarterly Physical Report of Operation – BAR No.1
52
Details
(MFO) or Program/Activity/Project (PAP) for capital outlays.
This registry shall be maintained by the Budget Division/Unit
of each entity by fund cluster, by MFO or PAP for Personnel
Services.
This Registry shall be maintained by the Budget Unit of each
entity by fund cluster, by MFO or PAP for maintenance and
other operating expenses.
This Registry shall be maintained by the Budget Unit of each
entity by fund cluster, by MFO or PAP for financial expenses.
This Registry shall be maintained by the Budget Unit of each
entity by fund cluster, by MFO or PAP for capital outlays.
This form shall be used by the Requesting/ Originating Offices
in the utilization of their approved budget allocations per
GAARD and other budget laws/authority. It shall be
maintained by fund cluster.
This form shall be used by the Accounting Division/Unit to
adjust excess/under obligation. The Accounting Staff-inCharge shall put a check mark in every respective item where
the adjustments are attributable to.
This report shall be used by the Disbursing Officer to report
daily or as often as necessary his/her disbursements made
through ADA. It shall include cancelled ADA and be
maintained by fund cluster. One (1) report shall be prepared for
each bank account which shall be the basis for the preparation
of JEV.
This form shall be used by the Requesting/ Originating Offices in the
utilization of their approved budget allocations for off budgetary and
custodial funds such as SAGF, Internally generated funds, Business
related funds and Trust funds.
This form shall be used by the Accounting Unit to adjust
excess/under utilization. The Accounting Staff-in-Charge shall
put a check mark in every respective item where the
adjustments are attributable to.
The QPRO shall reflect the agency's/OU's actual physical
accomplishments as of a given quarter, in terms of the
performance measures indicated in its Physical Plan (BED No.
2). This report shall be prepared capturing all fund sources.
This shall be submitted to DBM and COA not later than the
Appendix No.
Title
Page No.
17
18
19
Statement of Appropriations, Allotments, Obligations,
Disbursements and Balances – FAR No.1
54-55
Summary of Appropriations, Allotments, Obligations,
Disbursements and Balances by Object of Expenditures –
FAR No.1-A
58-59
List of Allotments and Sub-Allotments – FAR No. 1-B
62
Statement of Approved Budget, Utilizations, Disbursements
and Balances – FAR No. 2
64
Summary of Approved Budget, Utilizations, Disbursements and
Balances by Object of Expenditures – FAR No. 2-A
67-68
20
21
A.
Details
30th day following the end of the quarter.
Prepared by all agencies' Central Offices/Regional
Offices/Operating units in reporting the appropriations, the
allotments received the obligations, the disbursements made
and balances for the reporting period.
Prepared by all agencies' Central Offices/Regional
Offices/Operating units in reporting the appropriations, the
allotments received, the obligations, the disbursements made
and balances by object of expenditures for the reporting period.
The list of Allotments and Sub-Allotments shall be prepared to
support the quarterly SAAODB per FAR No. 1.
The agency SABUDB for Off-Budget Funds shall be:
1. Prepared by all agencies' Central Offices/ROs/OUs with
authority to use their revenue in reporting the budgeted
income received, the utilizations made, disbursements
and balances for the reporting period.
The agency SABUDBOE for Off-Budget Funds shall be:
1. Prepared by all agencies' Central Offices/ROs/OUs with
authority to use their revenue in reporting budgeted
income received, the utilizations made, disbursements
and balances for the reporting period.
The ADDO shall be:
1. Prepared by agencies central offices/regional
offices/operating units. Adopt the UACS Code per
COA-DBM-DOF Joint Circular No. 2013-1 dated 6
August 2013.
22
Aging of Due and Demandable Obligations – FAR No. 3
71
2. Certified correct by the Budget Officer (data on
Obligation Request number and amount) and Chief
Accountant (data on the aging of Due and Demandable
Obligations) and approved by the Head of
Department/Agency/Authorized
Representative
as
recommended by the Director of FMS
3. Due for submission to COA and DBM within 30 days
Appendix No.
Title
Page No.
Details
after the end of the year.
The MRD shall be:
23
Monthly Report of Disbursements – FAR No. 4
73
24
Quarterly Report of Revenue and Other Receipts – FAR No. 5
75
25
Notice of Dishonored Checks
77
26
Report of Collection and Deposit
78
27
Cash Receipts Register
81
28
Order of Payment
84
1. Prepared indicating all authorized disbursements of the
agency/OU by type and by allotment class, showing the
totals by disbursement authority issued.
2. Certified Correct by the Chief Accountant/Head of
Accounting Unit and approved by Head of
Agency/Authorized Representative.
3. Submitted to the DBM and COA - GAS.
In submitting their reports to DBM, agencies and
OUs under the coverage of DBM Central Office shall
submit their reports directly to the Budget and
Management Bureau (BMB) concerned. In the case
however of DepEd, DOH, DPWH, TESDA, SUCs,
CHED, their ROs and lowest OUs shall submit their
reports directly to the DBM RO concerned. It is
understood that the lowest operating unit shall likewise
submit the reports to their next higher level unit for
consolidation and transmittal to their Central Office.
The CO of these departments/agencies shall submit the
consolidated department/agency report to the DBM BMB concerned.
4. Due for submission to DBM and COA on or before the
30th day of the following month covered by the report.
This QRROR shall reflect the agency's/OUs actual revenue and
other receipts collections from all sources remitted with the
BTr and deposited in other AGDB, for the budget year, broken
down by quarter. This shall be submitted to COA,DBM and
BTr within 30 days after the end of each quarter.
The Collecting Officer/Cashier shall prepare this report to
record his/her collections and deposits to an AGDB as of
specific date and shall be maintained by fund cluster.
The CRReg shall be used by field offices without complete set
of books to record the cash collections and deposits in the
books of their mother unit (central/regional/division office)
The Accounting Division/Unit shall prepare this form based on
Appendix No.
Title
Page No.
29
Cash Receipts Record
86
30
Registry of Allotments and Notice of Cash Allocation
88
Registry of Allotment and Notice of Transfer of Allocation
90
32
Disbursement Vouchers
92
33
Payroll
94
34
Check and Advices to Debit Account Disbursements Record
96
35
Report of Checks Issued
98
36
Journal Entry Voucher
100
31
Details
a Bill and it shall be prepared for each payor
Each Collecting Officer/Accountable Officer shall maintain
this record to monitor his/her accountability. All transactions
for the day shall be recorded immediately and a balance
(Undeposited Collection) shall be extracted.
The RANCA shall be maintained by the Accounting
Division/Unit to determine the amount of allotments not
covered by NCA and to monitor available NCA.
The RANTA shall be maintained by the Accounting
Division/Unit to determine the amount of allotments not
covered by NTA and to monitor available NTA.
The DV is a form used to pay an obligation to
employees/individuals/agencies/creditors for goods purchased
or services rendered. It shall be prepared by the Requesting
Office/Unit. The Accounting Division/Unit shall stamp on the
face of this form the date of receipt from the requesting unit.
The Payroll is a form used by an agency/entity to pay salaries,
wages, PERA, and other monetary benefits to its
officers/employees for a specific period of time or on a given
date.
The CkADADRec shall be maintained by each
Disbursing/Accountable Officer, by fund cluster, to
record/monitor all checks drawn (MDS or Commercial) and
ADAs issued by him/her during the day. Whether released or
unreleased, checks/ADAs shall be recorded immediately and
the NCA/Bank balance shall be extracted
This report shall be used by the Disbursing Officer to report
daily or as often as necessary his/her disbursements made
through checks. It shall include cancelled checks and be
maintained by fund cluster. One (1) report shall be prepared for
each bank account which shall be the basis for the preparation
of JEV.
This form shall be used to record all transactions of the NGAs,
whether cash receipts, cash disbursements or non-cash
transactions. Accounting journal entries shall be reflected
therein and it shall serve as the basis for recording in the books
of accounts.
Appendix No.
Title
Page No.
37
Cash in Bank Register
102
38
Index of Payments
104
39
Advice of Checks Issued and Cancelled
106-107
40
Cash Disbursements Record
110
41
Report of Cash Disbursements
112
42
List of Due and Demandable Accounts Payable –Authority to
Debit Accounts
114
43
Cash Disbursements Register
117
44
Liquidation Report
119
45
Itinerary of Travel
121
Details
The CBReg shall be used by field offices without complete set
of books to record the deposits and payments/checks in the
books of their mother unit (central/regional/division office).
The IP is used by the Accounting Division/Unit to
record/monitor payments made to each creditor/payee. It shall
be maintained by fund cluster.
The ACIC is a report prepared and submitted at least daily by
an agency/entity to the GSB to enable the payees to
encash/negotiate the issued checks. The advice shall be
promptly submitted to the GSB
This
record
shall
be
maintained
by
each
Disbursing/Accountable Officer to monitor the cash advance
balance. All transactions for the day shall be recorded
immediately. It shall be maintained by fund cluster.
This report shall be prepared by the Disbursing Officer to
liquidate his/her cash advances for payment of salaries, wages,
honoraria, allowances, and other personnel benefits, current
operating expenses, and special purpose/time-bound
undertakings. It shall be maintained by fund cluster.
The LDDAP-ADA is an accountable form used as an
authorization issued by the NGA/OU to the MDS-GSB
instructing the bank to debit a specified amount from its
available NCA to pay the creditors/payees listed in the upper
portion of the LDDAP-ADA.
The CDReg shall be used by field offices without complete set
of books to record, monitor and report transactions involving
the cash advances/payments charged thereto, and liquidating
thereof by disbursing accountable officer.
The LR shall be used to liquidate cash advances for travel and
related expenses by the employees/officers concerned of the
agency/entity. It shall be supported by the required supporting
documents. This shall be prepared by fund cluster.
This form shall be used by the official/employee of the
agency/entity making the travel to show the detailed itinerary
of travel before and after the travel and shall be attached to all
claims for traveling expenses (cash advance for travel and
actual expenses). This shall be prepared by fund cluster.
Appendix No.
Title
Page No.
46
Reimbursement Expense Receipt
123
47
Certificate of Travel Completed
125
48
Petty Cash Vouchers
127
49
Report on Paid Petty Cash Vouchers
129
50
Petty Cash Fund Record
131
Petty Cash Fund Register
133
Advice to Debit Account Disbursement Journal
135
Summary of List of Due and Demandable Accounts PayableAdvice to Debit Accounts Issued and Invalidated Advice to
Debit Account Entries
137
54
Schedule of Accounts Payable
139
55
Schedule of Accounts Receivable
141
51
52
53
Details
The RER is used to support the expenses which cannot be
conveniently issued official receipts/invoice. It shall be
submitted to the Accounting Division/Unit together with the
LR and other supporting documents. It shall be prepared by
fund cluster
The CTC is a form used by officers/employees concerned to
confirm that he/she has completed the travel or otherwise,
based on the approved itinerary. It is one of the supporting
documents to liquidate cash advances for travel. It shall be
prepared by fund cluster.
The RPPCV shall be prepared by the PCFC to replenish his/her
PCF. All liquidated PCVs shall be attached together with all the
supporting documents.
Each PCFC shall maintain this PCFR to record his/her cash
advance, utilization and replenishment made and to monitor the
PCF balance. All transactions for the day shall be recorded
immediately.
The PCFReg shall be maintained by the Petty Cash Fund
Custodian (PCFC) of Government Units without complete set
of books of accounts to monitor/summarize the Petty Cash
Fund (PCF) established/replenished and the disbursements
charged thereto.
This special journal is used by the Accounting Division/Unit to
record the disbursements through LDDAP-ADA made by the
Disbursing Officer/Cashier. It shall be maintained by fund
cluster.
The SLIIAE is used by the Cash/Treasury Unit to summarize
the LDDAP-ADA issued and the invalidated ADA entries and
shall serve as advance information to the BTr on the cash
requirements of the agency pertaining to their AP. It shall be
prepared daily and supported with copy of the LDDAP-ADAs.
This form shall be used by the Accounting Division/Unit in the
preparation of the list of accounts payable. It shall be prepared
by fund cluster.
This form shall be used by the Accounting Division/Unit in the
preparation of the list of accounts receivable. It shall be
Appendix No.
Title
Page No.
56
Registry of Accounts Written-Off
143
57
Supplies Ledger Card
145
58
Stock Card
147
59
Inventory Custodian Slip
149
60
Purchase Request
151
61
Purchase Order
153
62
Inspection and Acceptance Report
155
63
Requisition and Issue Slip
157
64
Report of Supplies and Materials Issued
159
65
Waste Materials Report
161
Details
prepared by fund cluster.
This Registry is used to record and monitor accounts that were
written off by the agency/entity maintained per fund cluster.
The SLC is a form used in the Accounting Division/Unit for
each type of supplies to record all receipts and issues made. It
shall be maintained by fund cluster.
The SC is a form used in the Supply and/or Property
Division/Unit for each type of supplies to record all receipts
and issues made. It shall be maintained by fund cluster.
The ICS is a form used by the Supply and/or Property
Custodian to issue tangible items amounting to less than
P15,000 to end-user to establish accountability over them.
The PR is a form used by the Supply and/or Property Custodian
for purchasing goods/supplies/property if the item/s requested
is/are not available on stock. It shall be prepared by fund
cluster.
The PO is a form/document used by the agency/entity,
addressed to a supplier, to deliver specific quantities of
supplies/goods/property subject to the terms and conditions
contained in the PO.
The IAR is a report submitted by the Inspection
Officer/Committee and the Supply and/or Property Custodian
on the inspection and acceptance, respectively, of the
purchased supplies/goods/equipment/property.
The RIS shall be used by the Requisitioning Division/Office to
request supplies/goods/ equipment/property carried in stock
and by the Supply and/or Property Division/Unit to issue the
items requested.
The RSMI is a form prepared by the Supply and/or Property
Division/Unit to report/summarize all issues of inventories (by
stock number) during the day.
The WMR shall be used by the Supply and/or Property
Custodian to report all waste materials previously taken up in
the books of accounts as assets or in his/her custody so that
they may be properly disposed of and derecognized from the
books.
Appendix No.
Title
Page No.
66
Report on the Physical Count of Inventories
163
67
Report of Accountability for Accountable Forms
165
68
Investment Property Ledger Card
167
69
Registry of Heritage Assets
169
Registry of Heritage Assets – Summary
171
70
Property Card
173
71
Construction in Progress Ledger Card
175
72
Property, Plant and Equipment Ledger Card
177
69-A
Details
The RPCI is a form used to report the physical count of
inventory items by type such as Office Supplies Inventory;
Accountable Forms Inventory; Medical, Dental and Laboratory
Supplies Inventory; Food Supplies Inventory, etc. which are
owned by the agency/entity. It shall be prepared semi-annually
by the Inventory Committee and by fund cluster.
The RAAF is used by each Accountable Officer to report the
result of the physical count of all accountable forms, with or
without face value such as checks, stamps, official receipts,
LDDAP-ADA, etc., in his/her custody. It shall be prepared
monthly and by fund cluster.
The IPLC shall be maintained by the Accounting Division/Unit
for each class of investment property. The Accounting Staff in
charge of maintaining this ledger shall record promptly the
acquisition, description, custody, estimated life, depreciation,
impairment, disposal, repair history and other information
about the property. It shall be prepared by fund cluster.
This Registry is used to record and monitor heritage assets
owned by the agency/entity which are not recognized in the
books of accounts. It shall be maintained by the Accounting
Division/Unit per fund cluster and kept in a perpetual manner.
This form shall be used to summarize the cost of specific
heritage asset which is recorded in the individual Registries.
This summary shall be maintained by the Accounting
Division/Unit by fund cluster and kept in a perpetual manner.
The PC shall be maintained in the Supply and/or Property
Division/Unit for each class of PPE. The Supply and/or
Property Custodian shall record promptly the acquisition (based
on the IAR and other supporting documents),
issue/transfer/disposal and the description/information about
the asset. It shall be maintained by fund cluster.
The CIPLC shall be kept in the Accounting Unit for each
project. The Accounting Staff in charge in maintaining the
CIPLC shall record promptly the construction costs and other
information about the asset constructed. It shall be maintained
per fund cluster.
The PPELC shall be kept in the Accounting Division/Unit for
each class of PPE. The Accounting Staff in charge in
Appendix No.
Title
Page No.
73
Property Acknowledgement Receipt
179
74
Report on the Physical Count of Property, Plant and Equipment
181
Inventory and Inspection Report of Unserviceable Property
183
Report of Lost, Stolen, Damaged, Destroyed Property
186
77
Property Transfer Report
189
78
Biological Assets Property Card
191
79
Quarterly Report of Biological Assets
193
80
81
Bank Reconciliation Statement – MDS accounts
Bank Reconciliation Statement – AGDB accounts
195
196
75
76
Details
maintaining the PPELC shall record promptly the acquisition,
description, custody, estimated life, depreciation, impairment,
issue/transfers/disposal, repair history and other information
about the property. It shall be maintained by fund cluster.
The PAR shall be used in the Supply and/or Property
Division/Unit to record the issue of PPE to end-user. It shall be
maintained by fund cluster. It shall be renewed every three
years or every time there is a change in custodianship/user of
the property.
The RPCPPE is the form used to report on the physical count
of PPE by type such as land, land improvements, infrastructure,
building and other structures, machinery and equipment,
transportation equipment, furniture, fixtures and books, etc.
which are owned by the agency. It shall be prepared yearly by
fund cluster.
The IIRUP is a report prepared by the Supply and/or Property
Unit as basis to record dropping from the books the
unserviceable properties carried in the PPE accounts.
This form shall be used by the Accountable Officer to report or
notify the auditor of the COA, the Chief Accountant and all
others concerned of the lost, stolen, damaged or destroyed
property.
This form shall be used when there are transfers of property
from one Accountable Officer/Agency/Fund Cluster to another
Accountable Officer/Agency/Fund Cluster.
The BAPC shall be kept by the Biological Asset/s Caretaker or
Officer-in-charge for each class or type of biological asset to
record promptly the acquisition, description, custody, transfer,
disposal and other information about the property.
The form is used to report the biological asset/s on a quarterly
basis by the Biological Asset/s Caretaker or Officer-in-charge
for each type of biological asset. It shall be prepared quarterly
by fund cluster.